California CodesGovernment CodeTitle 1 - GENERALDivision 7 - MISCELLANEOUSChapter 14 - State Tax LiensArticle 1 - Definitions§ 7158§ 7158Added by Stats. 1980, Ch. 600.“Personal property” includes both tangible and intangible personal property.Cite this sectionCal. Gov. Code § 7158 (2026)Copyhttps://ca.codecond.com/codes/gov/title-1-general/division-7-miscellaneous/chapter-14-state-tax-liens/article-1-definitions/section-7158CopyOther sections in Article 1 - Definitions§ 7150§ 7150.5§ 7151§ 7152§ 7153§ 7154§ 7155§ 7156§ 7157§ 7158§ 7159§ 7160§ 7161§ 7162§ 7163§ 7164← § 7157§ 7159 →